Taking a usual trade in an enterprise as an example, when a trade (sale on credit) of certain goods is effected, a certain number of the goods decreases and credit is increased in compensation therefor. In order to record such variations one by one, at first the trade is recorded in a journal, stored amount of the goods is decreased in a stock book, and further credit for the sale is entered in a sales book. In addition, at collection of bills corresponding thereto it is necessary to distinguish whether it is effected in cash or by a note and if it is effected by a note, to record what date the liquidation day is. However a great load in office work is required for entering/transcribing all minute variations on all such occasions.
For this reason, in practice, when a trade was effected, e.g. in accounting office work, book entering was restricted to be necessary minimum and later it was entered in relevant books. This and others produced time delay. Further accordance between goods and books was verified by an inventory, by taking such procedure that the trade was temporarily interrupted, etc. For this reason, there were inconveniences that it was difficult to seize always precise stored goods, etc.
Heretofore, for recording and summing trades of an enterprise there are known various methods for business calculating systems such as e.g. an enterprise accounting system, a sales management system, a stock management system, a note management system, etc. and computing devices such as large or middle scale computers, mini-computers, so-called office computers, personal computers, etc. are used, depending on the scale of the enterprise or establishment. Further, as the form of utilization, there are known on-line concentrated management, dispersed management by means of independent computing devices, dispersed type concentrated management, which is a compromise between the both types, etc.
These recording and summation of trade data of an enterprise using computers as described above are carried out by using means constituting the various business calculating systems as described above, each of which is fundamentally composed of an input device 1 (keyboard 1-1, floppy disk 1-2, hard disk 1-3, etc.), a central processing unit (CPU) 2, an internal memory device 2', an external memory device (magnetic disk, etc.) 3, an output device (printer) 4, etc., as shown by a block diagram indicated in FIG. 10.
In a computer processing system as described above, trade data of an enterprise produced usually are inputted through the input device such as a keyboard 1-1 on the basis of specification slips and stored in the memory devices through the CPU 2. At this time, in general, data of each trade (usually data of one line on a slip) are stored as assortment data and at the same time they are subjected to calculating processing to be stored in a predetermined section on a predetermined master file. Trade data of an enterprise stored in this way are summed and analyzed for every period such as day, month, term, year, etc. and outputted usually on a continuous sheet (hereinbelow called printer sheet) serving as print medium as a report such as a trade daily report, monthly report, termly report, yearly report, etc., respectively.
FIG. 11 shows an example of a file formed on a memory medium (magnetic disk, etc.) of the external memory device 3 in an accounting system. Each of such files has a number of memory regions calculated on the basis of the greatest record number anticipated therefor. FIGS. 12A-12F show examples of format for different records constituting each file as described above. FIG. 13A is a process chart showing flow of processing by the accounting system indicated in FIG. 11 and FIG. 13B shows various kinds of book sheets as final outputs.
In FIG. 13A, trade data written on a primary slip (sales memorandum, etc.) 131 are inputted through the keyboard 1-1, etc. by input processing 132, subjected to code checking using each of the master files 133 in the external memory device 3, etc., and stored in detailed assortment files 134 in the external memory device 3.
Next, at the same time as the input processing or after having completed input of usually daily trade data, record items in each of the master files 136 corresponding to each of data sets in the detailed assortment file 134 in the memory device 3 are calculated by a updating - calculating processing 135 to be updated. For example, sales data are added to a sales amount item in the customer master file, which is thus updated.
Further the detailed assortment file 134 is outputted by printing in the order of trades for every accounting item as a journal 137 and daily trade data are outputted by printing to a daily sum list as a balance list. Furthermore various sorts of book sheets and tables indicated in the figure are printed out by financial information forming processing 139 to stored goods information forming processing 142 for every predetermined period of time such as day, month, term, year, etc. in the form of a daily report, a monthly report, a termly report, a yearly report, etc., respectively.
In the prior art example trade data are stored in a detailed assortment file and every day in a enterprise (establishment) having a large trade amount and at least every month even in an enterprise (establishment) having a small trade amount due to restriction by the magnitude of the detailed assortment file, detailed assortments are outputted, classified into predetermined divisions.
The detailed assortment file may be stored to be conserved in a large capacity memory medium of the external memory device (magnetic disk, etc.). In any case, it is usually outputted finally by printing on a printer sheet.
For the sake of convenience for reference, the detailed assortment is outputted on different pages of the printer sheet for every division and collected for every different division after the termination of the output to be filed. At this time, in many cases the detailed assortment for every division is printed till an intermediate line on the last page and the remaining lines remain as blank space and therefore there is a drawback that the detailed assortment for the succeeding day (or detailed assortment for the succeeding month) cannot be recorded directly after the last line on the last page for the preceding day (or preceding month). Further, there is a drawback that, in the case where printer sheets are filed, detailed assortment data cannot be recorded on the rear sides of the sheets as succeeding pages, while they can be done for a book in binding (general accounting ledger, journal, etc.). For this reason, there was a drawback that for this reason not only the effective utilization ratio as a book sheet of printer sheet cannot exceed 50% but also an amount of sheet wastefully used is 10 times as great as that produced for a book manually written, because data are printed every time it is necessary.